STRANTECH Vs. CC

JUDGEMENT

(1.) This is application for early hearing of the appeal and the same is allowed. After having examined the records and after hearing both sides, I am convinced that this appeal requires to be remanded to the original authority and therefore the appeal itself can be disposed of at this stage. I therefore, proceed to dispose of the appeal itself.

(2.) Appearing on behalf of the appellants, Id, Consultant Shri T.R.S. Mani submits that the original authority has held that they were not liable to pay anti dumping duty. The original authority has directed them that they shall clear the goods on fulfilling the conditions as contained in Rules 5 and 6 of the Batteries (Management and Handling) Rules, 2001. Ld. Consultant invites my attention to page 26 of the paper book which contains Batteries (Management and Handing) Rules, 2001 issued vide SO. 432 (E) dated 16th May, 2001 by the Ministry of Environment and Forests. Rule 5 of the above rules stipulates that they shall get themselves registered with the Ministry of Environment and Forests or an agency designated by it by submitting details in Form -II. Rule 6 stipulates that Customs clearance of imports shall be contingent upon - -

(3.) Appearing on behalf of the Revenue, Id. SDR Shri B.L. Meena, submits that he has no objection for remission of the case to the original authority.